R. Blossom Co. uses special journals and a general journal. The following transactions occurred during May 2020.

May 1		R. Blossom invested $47,100 cash in the business.
2		Sold merchandise to Lawrie Co. for $6,200 cash. The cost of the merchandise sold was $3,860.
3		Purchased merchandise for $7,090 from J. Moskos using check no. 101.
14		Paid salary to H. Rivera $515 by issuing check no. 102.
16		Sold merchandise on account to K. Stanton for $1,000, terms n/30. The cost of the merchandise sold was $620.
22		A check of $8,740 is received from M. Mangini in full for invoice 101; no discount given.

(a)

Prepare a multiple-column cash receipts journal and record the transactions for May that should be journalized.